Abstract Two recent contributions have discussed, and disagreed, over whether so-called toy models that attempt to represent dispositions the power explain. In this paper, I argue neither of these positions is completely correct. Toy may accurately represent, satisfy veridicality condition, yet fail provide how-actually explanations. This because some remain unmanifested. Instead, how-possibly ...

The cash flow statement is the third principal financial statement in a corporate financial report. It presents the cash inflows and outflows for the period, together with certain net cash flow subtotals, foremost being net cash flow from operating activities (henceforth NCFO). Under the cash flow statement classification rules of both the Financial Accounting Standards Board (FASB Statement No...